Rep. Greg Harris
Filed: 4/6/2022
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 2432 




2    AMENDMENT NO. ______. Amend Senate Bill 2432 by replacing 
3everything after the enacting clause with the following:

 
4    "Section 5. The Service Occupation Tax Act is amended by 
5changing Section 20a as follows:
 



6    (35 ILCS 115/20a)  (from Ch. 120, par. 439.120a)



7    Sec. 20a. 
The
The Illinois Administrative Procedure Act is 
8hereby expressly
adopted and shall apply to all administrative 
9rules and procedures of the
Department of Revenue under this 
10Act, except that (1) paragraph (b) of Section
5-10 of the 
11Illinois Administrative Procedure Act does not apply to final

12orders, decisions and opinions of the Department, (2) 
13subparagraph (a)2 of
Section 5-10 of the Illinois 
14Administrative Procedure Act does not apply to
forms 
15established by the Department for use under this Act, and (3) 
16the
provisions of Section 10-45 of the Illinois Administrative 
 
 
10200SB2432ham001- 2 -LRB102 16457 HLH 38771 a

1Procedure Act
regarding proposals for decision are excluded 
2and not applicable to the
Department under this Act to the 
3extent Section 10-45 applies to hearings not otherwise 
4delegated to the Illinois Independent Tax Tribunal.
5(Source: P.A. 97-1129, eff. 8-28-12.)".